Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Reassessment u/s 148 - AO in original assessment has formed an opinion that the bad debts from export receivables can be written off during the pendency of the application for approval from RBI - notice u/s 148 is without jurisdiction and authority of law as reopening merely on the ground that from the material once a view earlier adopted was erroneous one, such facts cannot be a ground for reassessment
Reassessment u/s 148 - AO in original assessment has formed an opinion that the bad debts from export receivables can be written off during the pendency of the application for approval from RBI - notice u/s 148 is without jurisdiction and authority of law as reopening merely on the ground that from the material once a view earlier adopted was erroneous one, such facts cannot be a ground for reassessment
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